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This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes (EADE-Model).

The authors applied a quali-quantitative methodology based on the analytic hierarchy process and the survey approach. The authors conducted an extensive literature and regulation review to identify the dimensions affecting the quality of Doctoral Programmes, choosing accounting as the relevant and pivotal field. The authors also used the survey to select the most critical quality dimensions and derive their weight to build EADE Model. The validity of the proposed model has been tested through the application to the Italian scenario.

The findings provide a critical extension of accounting ranking studies constructing a multi-criteria, hierarchical and updated evaluation model recognizing the role of doctoral training in the knowledge-based society. The results shed new light on weak areas apt to be improved and propose potential amendments to enhance the quality standard of ADE.

Theoretical and practical implications of this paper are directed to academics, policymakers and PhD programmes administrators.

The research is original in drafting a hierarchical multi-criteria framework for evaluating ADE in the Higher Education System. This model may be extended to other fields.

Institutional framings of doctoral education mostly do not recognize the existential dimension of doctoral experience. This paper aims to offer an expanded understanding of experiences of doctoral researchers in the humanities with the concept of entangled becoming. This concept is developed through an existential lens by using Søren Kierkegaard’s philosophy – particularly his emphasis on emotions such as passion, anxiety and despair – and Denise Batchelor’s derived concept of vulnerable voices.

The conceptual framing is used for an empirical study based on ethnographic interviews with 10 doctoral researchers and supplementary observational notes from fieldwork at a university in Denmark. Two of the interview cases were selected to showcase variation across lived experiences and how doctoral researchers voice their entangled becoming.

Common experiences such as loneliness, insecurity(ies), vulnerability(ies) or passion for one’s research were identified across the interviews. On the other hand, this study shows that each doctoral journey in the humanities envelops a distinct web of entanglements, entailing distinct navigation, that makes each case a unique story and each doctoral voice a specific one.

Combining an existential philosophical perspective with a qualitative study, the paper offers an alternative perspective for doctoral education. It connects the humanities doctoral experience to the broader condition of human existence and the sophisticated uniqueness of each researcher’s becoming.

By drawing on Belief Perseverance Theory (BPT), this study investigates the pre- and post-perceptions of the First Accounting Course (FAC) differentiating between accounting and non-accounting students in a virtual learning setting at a Gulf Cooperation Council (GCC) university, and explains why students' perceptions have formed.

Adopting a case study approach, this study employs quantitative (anonymous questionnaires) and qualitative (semi-structured interviews) methods.

Responses from 142 financial accounting students indicate that non-accounting majors generally changed the students' perceptions significantly at the end of the semester, whereas students' accounting counterparts had relatively stable perceptions. This study also finds that a large number of non-accounting students perceived the benefits of taking the FAC and generally have less negative perceptions of the accounting profession, which supports the notion that non-accounting students evaluated discrediting information to reassess non-accounting students pre-established perceptions.

This study has several implications as follows: for the accounting education literature on how FAC assists students in changing students' perceptions through the lens of BPT, for professional accounting bodies to find ways to promote accounting careers for students and for educators to increase students’ desire for accounting study and profession.

The findings from this study are expected to contribute to GCC society by providing clarifications towards increasing students’ desire for accounting studies and professions.

Leaders can guide and direct their subordinates and even be a source of inspiration for their subordinates in order to carry out the work in an organization effectively and efficiently. In the light of current approaches, many different definitions of leadership, including paradoxical leadership and digital leadership, have been made. In the literature, no research has been found on the types of leadership for current approaches and the subject of spirituality in the workplace. Moreover, although some individuals have leadership qualities, they may not prefer to be leaders. In this chapter, it will be examined how the subject of spirituality contributes to encouraging individuals to lead and activate the power within them, and what kind of leadership (spiritual, authentic, servant, destructive, etc.) has a relationship with the subject of spirituality in the workplace.

This article examines the links between average city size, fiscal decentralisation, and national economic growth in 33 Organisation for Economic Co-operation and Development (OECD) countries.

The data in this paper comprise an unbalanced panel dataset which contains economic growth indicators, average city size, fiscal decentralisation indicators and control variables in 33 OECD member countries from 1975 to 2015 in five-year intervals. Fixed-effects (FE) estimators are used for the analysis.

This research finds i) countries with larger weighted average city sizes have higher economic growth, ii) countries with greater fiscal decentralisation have higher economic growth, but iii) countries with larger weighted average city sizes with greater decentralisation have lower rates of economic growth.

The research highlights the importance of agglomerations and decentralised governance and management for economic growth. While the findings are consistent with previous evidence that larger city sizes and fiscal decentralisation are separately associated with higher rates of economic growth, the authors find countries which have larger cities and greater fiscal decentralisation experience lower rates of economic growth highlighting a need for caution on decentralisation agendas in such cases. The implications of this suggest policymakers should proceed with caution on decentralisation agendas in countries with large cities.

The education of deaf and hard of hearing (d/DHH) students is largely dependent on the preferred mode of communication. Historically, the mode of communication for d/DHH students was determined by society rather than by students and families. This resulted in divisiveness between the Deaf culture and proponents of oral communication. The adoption of IDEA allowed family participation in the decision-making process. Advances in technology increased student access to sound, resulting in more educational placement options. Despite the positive changes, the complex nature of hearing loss and the wide variety in cultural considerations have made it difficult to determine the best approach to deaf education. Thus, educators and providers are left in a conundrum of which version of “traditional” deaf education is best for students.

This chapter introduces and discusses spirituality in the workplace from the lens of corporate culture. Organizational members represent the core embodiment of businesses, while their performance signifies vitalization of strategic goals that heavily depends on their sense of wellbeing and belonging to their organizations. In that sense, organizations must indulge on positive cycles to comprehend, tune, and affix on members' well-being for sustainable longevity and profitability. For this chapter, strategic management capsulates implementation of premeditated objectives via systematic establishment of agendas and deployment of assets. In the same vein, spirituality is centered around the self-induced nature of organizational member behaviors. Elaboratively, authors provide a condensed corpus of research to identify and touch base with the multidisciplinary nature of spirituality in differentiating business types. Accordingly, select constructs are exemplified within the general and sub-fields of management to characterize the linkages of spirituality spanning across service and production focused industries. Based on their expertise, authors exemplify tourism and hospitality literature for the representation of service-focused businesses and provide mini-review of the housed organizational spirituality literature. As a secondary focus, authors discuss the employee, management, and organizational level similarities of spirituality by largely focusing on organizational member perceptions. Distinctively, this work exemplifies the prolific studies to help distinguish longstanding “belief-centric” devotions from organizational spirituality of exemplified industries. The chapter finishes with suggestions for future studies.

Scandal is the disruptive publicity of alleged misconduct and it is important for organizations because of its severe consequences. Distinguishing between single-actor scandals, i.e., scandals that result from publicity of misconduct by a single actor, and multiple-actor scandals, i.e., scandals that result from publicity of misconduct of a similar type by multiple actors, we develop a framework for studying scandal dynamics that draws a distinction between how scandals start (single-actor or multiple-actor) and how they end (single-actor or multiple-actor). We focus specifically on spillover scandals (from single to multiple actors) and scapegoating scandals (from multiple to single actors) and identify several mechanisms that affect the likelihood of these two important types of scandals. We conclude by developing a research agenda that builds upon the central contribution of our framework: the distinction between single- and multiple-organization scandals and the transitions that result in spillovers and scapegoating.

This study aims to investigate how and to what extent structural network properties affect dyadic negotiation behavior in tourism destination ecosystems. Specifically, this study addresses negotiation behavior in terms of problem-solving and contending, because these two key strategies reflect the integrative and distributive aspects of dyadic interactions.

This study relies on network data and dyadic survey data from nine mountain tourism destinations in Southeastern Norway. The structural network properties the authors research are triadic closure – the extent to which a dyad has common ties to other actors – and structural equivalence – the similarities in networking patterns that capture firms’ competition for similar resources. In addition, the authors also study a possible effect of relationship duration on negotiation behavior.

Triadic closure and relationship duration have positive effects on problem-solving, and structural equivalence tends to decrease problem-solving, although the effect is inconsistent; none of these three independent variables was found to affect contending negotiation behavior.

This study shows that a dyad’s structural network embeddedness has implications for negotiation behavior. Further research is encouraged to develop this theoretical perspective.

This study is a pioneering investigation of how structural network properties affect dyadic negotiation behavior in ongoing coproducing relationships in real-world destination ecosystems.

Working conditions, pay rates and the rights of workers to collectively negotiate have become important points of discussions in recent years, with support for unions and union applications rising to levels long unseen in America. In many instances, though, companies have responded aggressively. This is not the first time such a dynamic has played out in American business. This study aims to take a fresh look at one of America’s most prominent historical disputes between labor and ownership – the Homestead Massacre of 1892 – to glean lessons from that conflict that remain relevant to today’s business environment.

This study adopts game theory and the principles of repeated interaction to assess how differing discount factors led to differences in time orientations between the workers and the Carnegie company. These differing time orientations affected both the strategy each side deployed in the negotiations and the payoffs received by the parties. Letters, contemporary news reports and histories of the events leading up to and immediately following the 1892 Homestead Massacre are qualitatively analyzed with a genealogical pragmatic approach.

Differences in temporal orientation between management and workers exacerbated the conflict, with the workers adopting a more cooperative stance and distal time orientation, while the Carnegie company negotiated with a proximal time orientation and played to “win” a game that, in fact, could not be fully won or lost given its infinitely repeating nature. The result was a short-term victory for the Carnegie company but with long-term negative consequences that highlight the suboptimal outcome the company achieved by playing a proximal strategy in an infinite game.

Although the incident at Homestead is a well-studied labor dispute, many of the themes that preceded the incident have resurfaced in the modern work context. This work, by adopting game theory as an analytical framework, provides new insights into management mistakes that led to the labor conflict and lessons for what present-day managers can do to avoid exacerbating labor strife.